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25 August 2016, Volume 0 Issue 4 Previous Issue    Next Issue

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On Green Development of the Agricultural Products E-commerce Logistics Finance Xu Honglian, Hu Yu 2016, (4):  5-15.  doi: 10.16716/j.cnki.65-1030/f.2016.04.001 Abstract ( )   PDF (1831KB) ( )   Save Agricultural products e-commerce logistics is the new growth source in the new normal development of rural economy. Based on suchfeatures of agricultural product logistics aslarge volume, many varieties, wide distribution and massive financial needs in China, it is of great necessity to integrate efficiently the trade flow, logistics, capital flow and the information flow of the agricultural products to realizethe mutual benefit and win-win for agricultural products e-commerce industry, logistics industry and finance industry.Based on the research at home and abroad,the paper analyzes the demand, supply and restricting factors, dynamic mechanism of agricultural products e-commerce logistics finance to find out the initiatives to develop agricultural products E-commerce logistics finance.The analysis shows that its development will provide strong financial support for the agricultural products green logistics, therefore, it is of significance to enhance the system and technological innovation to promote the green development, to establish perfect system and mechanism of the agricultural products e-commerce logistics finance, so as to realize the social value, economic value and ecological value of the agricultural products green logistics. References | Related Articles | Metrics

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Differences and Consensus of Internal Control Material Weakness Identification and Disclosure ——Quasi-experimental Evidences from CPA and Management Li Yuli 2016, (4):  16-26.  doi: 10.16716/j.cnki.65-1030/f.2016.04.002 Abstract ( )   PDF (1744KB) ( )   Save Identification of internal control deficiencies is the focal point of the game between managers and CPAs. The consensus of opinion within group means the power in the game. Internal control has the characteristic of contingency, and the two groups have different evaluation philosophy, and risk appetite and risk tolerance are quite different among enterprises. Furthermore, the degree of required reasonable assurance which internal control can supply is not the same. Therefore, during the course of internal control material weakness identifying and disclosure, selective behavior between the two types of group shows obvious differences. Quasi-experimental evidences in this paper show that managers and CPAs have distinctive opinions on the recognition of the principle of “cost or benefit”, the delimitation of “internal”, and on the recognition of rectifying or amending behaviors to deficiencies. In both groups, consensus and differences are all exist, but the gaps have the probability to be narrowed. References | Related Articles | Metrics

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An Empirical Test of Agency Conflicts, Financial Information Disclosure Quality and Over-investment Yao Xi 2016, (4):  27-36.  doi: 10.16716/j.cnki.65-1030/f.2016.04.003 Abstract ( )   PDF (1552KB) ( )   Save Using non financial listed companies from 2009 to 2014 as the samples, this paper brings the financial information disclosure quality, agency conflicts and over-investment into one framework to make an empirical study. The results show that both the agency problem between shareholders and management and that between controlling and minority shareholders will lead to over-investment of the enterprises. The financial information disclosure quality will restrain the agency problem, that is, with the improvement in the quality of financial information disclosure, the agency cost will be reduced, which will reduce the influence of agency cost on over-investment. References | Related Articles | Metrics

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Energy Application of Municipal Solid Waste Resources in Xinjiang: Benefit Estimation and Spatial Layout Zhang Shengyi 2016, (4):  37-44.  doi: 10.16716/j.cnki.65-1030/f.2016.04.004 Abstract ( )   PDF (1381KB) ( )   Save The energy utilization of solid waste based on biomass energy technology is a crucial way to make itreduced, recycling and environmentally sound. Improper disposal of municipal solid waste caused serious environmental pollution and resources waste in Xinjiang. In order to get resourceendowment, this paper firstly explores the basic situation of municipalsolid wastecollection and disposal in Xinjiang, then calculates the total rate of municipal waste gas according to the IPCC (1995) empirical formula ECH4 to estimate the potential benefits of its energy application. Moreover, it also estimates the gutter oil resources and the potentials of biodiesel production based onurban populations. Eventually, integrating related factors, the paper proposes a new spatial layout for the energy-oriented development of municipalsolid waste in Xinjiang. References | Related Articles | Metrics

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Energy Efficiency and Changes in Spatial and Temporal Pattern in Resource-based Provinces ——Based on DEA-ESDA Model Analysis in Xinjiang Jing Li, Fu Xingchun 2016, (4):  45-51.  doi: 10.16716/j.cnki.65-1030/f.2016.04.005 Abstract ( )   PDF (1906KB) ( )   Save This paper, using 15 prefecture-level areas in Xinjiang as the research object, employing DEA model, measures and calculates the energy efficiency ratio in Xinjiang based on the data from the year 2004 to 2014. Then it uses ESDA spatial analysis function to analyze the general spatial and temporal characteristics of energy efficiency in Xinjiang. In temporal aspect, energy efficiency ratio in Xinjiang remains at a comparatively high level, and each region and prefecture is in the stage of scale income increasing. In spatial aspect, energy efficiency spatial agglomeration in Xinjiang gradually enhanced. However, energy efficiency in different regions and prefectures are quite different, and the hot zone of energy efficiency in space presents southeast hot and northwest cold situation. To this end, this paper puts forward the corresponding countermeasures. References | Related Articles | Metrics

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A Comparative Analysis of China’s Direct Investment in Five Central Asian Countries Xu Yunxia, Wang Songyao 2016, (4):  52-59.  doi: 10.16716/j.cnki.65-1030/f.2016.04.006 Abstract ( )   PDF (2185KB) ( )   Save By reviewing the scale, industry, subject and position of China’direct investment in the five Central Asian countries in recent years, the paperholds that the investment has some problems such as instability of growth, concentrated distribution of countries and industries, and unpredictable investment climate, etc. Then, the paper putsforward some countermeasures and suggestions, that is, to reinforce investment promotion and protection, invest by implementing differentiation initiatives in five countries, adjust the investment field, and encourage diversified sources of investment. References | Related Articles | Metrics

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The Exploration of Construction and Development of Sino-Kazakhstan Cross-border Tourism Cooperation Zone Yuan Guoli, Wang Ying 2016, (4):  60-71.  doi: 10.16716/j.cnki.65-1030/f.2016.04.007 Abstract ( )   PDF (2034KB) ( )   Save Under the background of “the silk road economic belt” initiative,regional tourism cooperation has become an important focus in the sub-regional economic cooperation.This paper conceiving Sino-Kazakhstan Khorgosinternational border cooperation center as the carrier,proposes the construction of the Sino-Kazakhstan cross-border tourism cooperation zone in the Ili prefecture,Xinjiang,China and Almaty, Kazakhstan, adjacent to of Xinjiang and demonstrates its feasibility.This paper selects the two countries’ foreign exchange earnings, foreign exchange expenditure and GDP per capita indicators, anduses the grey prediction model to predict its market potential.The results show that the cross-border tourism market potential is tremendous, and has the basis of the construction of Sino-Kazakhstan cross-border tourism cooperation zone. Therefore, this paperconceives the “three-step” strategy of Sino-Kazakhstan cross-border tourism cooperation zone, and proposes the overall plan of the Sino-Kazakhstan cross-border tourism cooperation zone from aspects of the framework agreement, organization, fund and so on, looking forward to providing the reference to the construction of Sino-Kazakhstan cross-border tourism cooperation zone in the future. References | Related Articles | Metrics

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On Tourists’ Online Destination Information Search Contents Based on Baidu Index ——A Case Study of Xi'an Zhou Xiaoli, Li Zhenting 2016, (4):  72-80.  doi: 10.16716/j.cnki.65-1030/f.2016.04.008 Abstract ( )   PDF (1412KB) ( )   Save In the age of Internet, online travel information searchinghas become an important research theme. However there is a big gap in the data acquiring method between outbound and domestic research. Based on the Baidu index, the paper exploresthe tourists’ online searching behavior pattern. The findings are as follows:tourists’online information searching contents keep relatively stable, the needs are at basic levels, high-level information needs are lack;tourists’online information searching contentschanged significantly over time, the demand for destination word-of-mouth information rises sharply , tourist-generate-content plays an increasingly important role in the information dissemination of destinations and tourism enterprises;tourists’online information search contents differ at different stages of tourismactivities. Therefore destination and tourism enterprises need to research tourists’online information search behavior continuously to provide the basis theoretical support for their Internet search engine marketing. References | Related Articles | Metrics